Actuarial valuations for gratuity, leave encashment, ESOP, and pension plans under Ind AS 19, IAS 19, and US GAAP ASC 715. Reports auditors accept on first submission.
Gratuity is a statutory obligation under the Payment of Gratuity Act, 1972. It applies to all Indian establishments with 10 or more employees. Under Ind AS 19 (and IAS 19 internationally), companies report the present value of this defined benefit obligation on their balance sheet using the Projected Unit Credit method.
Auditors require an independent actuarial valuation report. The valuation determines the Defined Benefit Obligation (DBO), current service cost, interest cost, and remeasurements (actuarial gains and losses) that flow through P&L and OCI.
A complete actuarial valuation report: DBO calculation, reconciliation of opening to closing liability, sensitivity analysis on discount rate, salary escalation, and attrition, plus disclosure notes formatted for auditor acceptance.
We value employee stock option plans using Black-Scholes, Binomial Lattice, or Monte Carlo simulation depending on plan complexity. Reports support expense recognition under Ind AS 102 / IFRS 2 and are structured for auditor sign-off.
Startups with ESOP pools, listed companies with stock-based compensation, and PE/VC-backed companies preparing for due diligence or IPO.
Actuarial valuations for defined benefit pension schemes: provident fund (excess interest), superannuation, and foreign pension obligations. We calculate projected benefit obligations, funding ratios, and contribution adequacy.
Leave encashment & compensated absences. Actuarial valuations for leave encashment, sick leave accumulation, long-service awards, and other employee benefit obligations classified as short-term or other long-term benefits under Ind AS 19.
M&A due diligence. Employee benefit liabilities are often underestimated during mergers and acquisitions. We provide independent actuarial assessments of target companies' gratuity, pension, and ESOP liabilities to support deal pricing and post-acquisition integration.
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